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CIMA Financial Strategy F3 Question # 81 Topic 9 Discussion

CIMA Financial Strategy F3 Question # 81 Topic 9 Discussion

F3 Exam Topic 9 Question 81 Discussion:
Question #: 81
Topic #: 9

An all-equity financed company currently generates total revenue of $50 million.

Its current profit before interest and taxation (PBIT) is $10 million. 

Due to difficult trading conditions, the company expects its total revenue to be constant next year, although some margins will reduce.

It forecasts next year's PBIT will fall to 18% on 40% of its revenue, but that the PBIT on the other 60% of its revenue will be unaffected.

The rate of corporate tax is 20%.

 

What is the forecast percentage reduction in next year's Earnings?


A.

Reduction of 0.8%


B.

Reduction of 2.0%


C.

Reduction of 4.0%


D.

Reduction of 0%


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